汽车等大型展览品的会计处理

Accounting Treatment of High-value Exhibition Goods

汽车、机械等大型展览品单位价值高、展览期长短不确定,企业在会计核算中很难将其准确定义为存货还是固定资产,而固定资产与存货分类不清楚将影响企业资产负债表的资产结构,从而影响企业财务状况的真实性和准确性。作者提出应按企业对大型展览品的对外销售模式对其进行分类,并通过实例详细分析了将大型展览品作为存货及固定资产核算的具体操作方法。

It is difficult to classify high-value exhibition goods such as motor vehicles and big machinery as goods in stock or fixed assets because of their high unit value and indeterminate exhibition time. This will affect the enterprise＇s asset structure in the balance sheet,and then the truth and precision of the financial situation of the enterprise. In this study,the author suggests that these goods should be treated as goods for sale. Besides,concrete accounting methods to treat such goods separately as goods in stock and fixed assets are given in detail.